FAC Explorer

Finding 574980 (2024-006)

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Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-08-28
Audit: 365189
Organization: Leadership, Education, and Athletics in Partnership (CT)
Auditor: Cbiz CPAS PC

AI Summary

  • Core Issue: The Data Collection Form (DCF) was not submitted by the due date of May 31, 2025, violating federal requirements.
  • Impacted Requirements: This delay is a noncompliance issue under 2 CFR Section 200.512(a), which could affect future federal funding.
  • Recommended Follow-Up: Enhance the timeliness of financial reporting to ensure the DCF and audit report are submitted on time.

Finding Text

Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.

Corrective Action Plan

Planned Corrective Action: 1. While LEAP was not solely responsible for delays in filing the Single Audit Report, it recognizes that it is ultimately the entity required to file timely and will do so. 2. At the beginning of the audit process, LEAP will establish an agreed timeline with its auditors and LEAP will produce documentation consistent with that timeline. Planned Implementation Date of Corrective Action: September 1st, 2025. Person Responsible for Corrective Action: Shadine Alveranga, Managing Director of Finance

Categories

No categories assigned yet.

Other Findings in this Audit

  • 574978 2024-004
    Significant Deficiency
  • 574979 2024-005
    Significant Deficiency
  • 574981 2024-004
    Significant Deficiency
  • 574982 2024-005
    Significant Deficiency
  • 574983 2024-006
    -
  • 574984 2024-004
    Significant Deficiency
  • 574985 2024-005
    Significant Deficiency
  • 574986 2024-006
    -
  • 574987 2024-004
    Significant Deficiency
  • 574988 2024-005
    Significant Deficiency
  • 574989 2024-006
    -
  • 574990 2024-004
    Significant Deficiency
  • 574991 2024-005
    Significant Deficiency
  • 574992 2024-006
    -
  • 574993 2024-004
    Significant Deficiency
  • 574994 2024-005
    Significant Deficiency
  • 574995 2024-006
    -
  • 574996 2024-004
    Significant Deficiency
  • 574997 2024-005
    Significant Deficiency
  • 574998 2024-006
    -
  • 574999 2024-004
    Significant Deficiency
  • 575000 2024-005
    Significant Deficiency
  • 575001 2024-006
    -
  • 575002 2024-004
    Significant Deficiency
  • 575003 2024-005
    Significant Deficiency
  • 575004 2024-006
    -
  • 575005 2024-004
    Significant Deficiency
  • 575006 2024-005
    Significant Deficiency
  • 575007 2024-006
    -
  • 575008 2024-004
    Significant Deficiency
  • 575009 2024-005
    Significant Deficiency
  • 575010 2024-006
    -
  • 1151420 2024-004
    Significant Deficiency
  • 1151421 2024-005
    Significant Deficiency
  • 1151422 2024-006
    -
  • 1151423 2024-004
    Significant Deficiency
  • 1151424 2024-005
    Significant Deficiency
  • 1151425 2024-006
    -
  • 1151426 2024-004
    Significant Deficiency
  • 1151427 2024-005
    Significant Deficiency
  • 1151428 2024-006
    -
  • 1151429 2024-004
    Significant Deficiency
  • 1151430 2024-005
    Significant Deficiency
  • 1151431 2024-006
    -
  • 1151432 2024-004
    Significant Deficiency
  • 1151433 2024-005
    Significant Deficiency
  • 1151434 2024-006
    -
  • 1151435 2024-004
    Significant Deficiency
  • 1151436 2024-005
    Significant Deficiency
  • 1151437 2024-006
    -
  • 1151438 2024-004
    Significant Deficiency
  • 1151439 2024-005
    Significant Deficiency
  • 1151440 2024-006
    -
  • 1151441 2024-004
    Significant Deficiency
  • 1151442 2024-005
    Significant Deficiency
  • 1151443 2024-006
    -
  • 1151444 2024-004
    Significant Deficiency
  • 1151445 2024-005
    Significant Deficiency
  • 1151446 2024-006
    -
  • 1151447 2024-004
    Significant Deficiency
  • 1151448 2024-005
    Significant Deficiency
  • 1151449 2024-006
    -
  • 1151450 2024-004
    Significant Deficiency
  • 1151451 2024-005
    Significant Deficiency
  • 1151452 2024-006
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $90,553
84.010 Title I Grants to Local Educational Agencies $50,000
14.218 Community Development Block Grants/entitlement Grants $30,654
10.872 Healthy Food Financing Initiative $27,341